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(PDF) Educational Material on Ind AS 111, Joint Arrangements

This Educational Material on Ind AS 111, Joint Arrangements will provide guidance to the stakeholders in how an entity that is a party to a joint arrangement to determine the type of joint arrangement by assessing its rights and obligations and to account for those rights and obligations in accordance with that type of joint arrangement. This Educational Material contains summary of Ind AS 111 discussing the key requirements of the Standards and the Frequently Asked Questions (FAQs) and illustrations covering the issues, which are expected to be encountered frequently while implementing these Standards.

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